Cal. Rev. & Tax. Code § 18739

18739

This provision is no longer in force

[This section’s article (ARTICLE 4.5. California Youth Leadership Fund [18736. - 18739.]) states its own repeal: “18739. … (2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not equal or exceed the minimum contribution amount for the calendar year, this article is repealed with respect to taxable years beginning on or after January 1 of that calendar year.” The California Youth Leadership Fund (Stats. 2012, Ch. 379) is on the 2013 Form 540 (code 421) and not on the 2014 Form 540; the Senate lists it among “Expired Tax Check-Offs”. Under paragraph (2) the article was repealed with respect to taxable years beginning on or after January 1, 2014.]

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